European Union tariff line 2203 00 01 00: In bottles
Last updated
Key facts
- Tariff line
- 2203 00 01 00
- Covers
- Beer made from malt, in containers holding 10 litres or less, in bottles
- Supplementary unit
- Litre (l)
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (5 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- HS subheading
- 2203.00
Summary
In the European Union tariff, line 2203 00 01 00 covers beer made from malt, in containers holding 10 litres or less, in bottles. The general (MFN) duty rate is 0%. It falls under HS subheading 2203.00 in heading 22.03 (chapter 22).
What this line covers
In the European Union tariff, line 2203 00 01 00 covers beer made from malt, in containers holding 10 litres or less, in bottles.
Its legal text is “In bottles”, read under “In containers holding 10 litres or less”.
How it is structured
It falls under HS subheading 2203.00 in heading 22.03 (chapter 22). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 22
- Beverages, spirits and vinegar
- Heading 22.03
- Beer made from malt
- Subheading 2203.00
- In containers holding 10 litres or less
- Line 2203 00 01 00
- In bottles
- Supplementary unit
- Litre (l)
Duty
The general (MFN) duty rate is 0%.
The rate is published on 2203 00 00 00.
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 4 origins.
| Preferential rate | Programme or origin |
|---|---|
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | Andorra (AD) |
| 0% | Egypt (EG) |
| 0% | United Kingdom (GB) |
| 0% | Morocco (MA) |
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
Other lines under 2203.00
- 2203 00 09 00Other
- 2203 00 10 00In containers holding more than 10 litres
In other countries
National tariff lines under 2203.00 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
What does tariff line 2203 00 01 00 cover in the European Union tariff?
In the European Union tariff, line 2203 00 01 00 covers beer made from malt, in containers holding 10 litres or less, in bottles.
What is the general (MFN) duty on 2203 00 01 00 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 2203 00 00 00.
Which preferential rates apply to 2203 00 01 00?
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from Andorra, Egypt, the United Kingdom and Morocco.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.